Index
What is Instructional
Strategy?
Attitude Change,
Motivation, & Interest
Cognitive Strategy
Concept Learning
Declarative Knowledge
Principle Learning
Problem Solving
Procedure Learning
Psychomotor Skill
Learning
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Procedures
Summary
Learning procedures involved understanding what steps to take
given a set of circumstances.
Procedural knowledge is best understood when meaning is
assigned or when the underlying principle is reviewed.
Example: do not use a
hairdryer while taking a bath.
Example
below: Students will be able to
demonstrate closing entries.
Introduction
- Deploy
attention—Closing entries are used to classify and summarize all revenue
and expense accounts.
- State purpose—each
expense and revenue account is cleared at the end of the accounting
cycle.
- Stimulate
interest—this is also key in determining the periodic success of the
company.
- Provide overview—
the temporary accounts are all closed into retained earnings. At the start of the new accounting
period, the temporary accounts will have a balance of zero.
Body
- Stimulate
recall—temporary accounts are transferred to permanent.
- Present
information—all of the temporary accounts are transferred to revenue and
expense summary. The revenue and expense
summary is then closed to capital.
- Attention—ideally,
closing should take place after an organization’s busy period. At this time, inventories should be
low and liquidity should be high.
Drawing accounts are also closed at the end of the accounting
cycle.
- Learning strategy—the effect of closing
entries is to bring to zero all accounts that will not affect the income
statement. Accounts that are not
closed will not show any balances in the balance sheet. (Detail the steps.)
- Elicit response—do
several examples and then ask students to do one with you.
- Feedback—give
students direction when they get stuck.
Conclusion
- Summarize
and review—Review the major steps of the procedure
- Transfer
knowledge—relate the problem back to the underlying principle, the
accounting cycle.
- Re-motivate
and close—emphasize that it allows the results of the year to be
calculated.
Assessment
- Assess
performance—Identify when closing occurs, the correct order of steps,
and the correct completion of the procedure.
- Feedback—Identify
common errors and mistakes.
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